Is Your Business Required to Lodge a TPAR in 2025?
If your business pays contractors or subcontractors, there’s a key deadline approaching: Thursday, 28 August 2025. That’s when your Taxable Payments Annual Report (TPAR) is due.
Let’s break down what the TPAR is, who needs to lodge, and what information you’ll need to submit.
What Is the TPAR?
The Taxable Payments Annual Report is part of the ATO’s strategy to improve tax compliance among contractors. It helps identify under-reported income and reduce cash-in-hand payments that bypass the system.
Originally introduced for the building industry, the TPAR now covers a range of service industries.
Who Needs to Lodge?
You must lodge a TPAR if your business:
- Operates in a listed industry (see below),
- Provides services (not just goods),
- Pays contractors or subcontractors, and
- Has an ABN.
Contractors can be sole traders, partnerships, companies, or trusts. Personal or one-off services not related to business activities don’t count.
Which Industries Are Affected?
You’ll likely need to lodge a TPAR if you’re in:
- Building and construction
- Cleaning services
- Courier services
- Road freight transport
- Information technology (IT) services
- Security, investigation, or surveillance services
If most of your income comes from these services, you’re probably required to report.
What Must Be Reported?
You’ll need to collect and submit:
- Contractor name and business name
- Address
- ABN
- Total annual payments (including GST)
This information is typically found on your invoices, so maintaining accurate records is essential.
How to Lodge
You can lodge your TPAR:
- Using ATO Online Services with compatible software,
- Through your registered tax agent,
- Or by paper (though online is faster and preferred).
Don’t Miss the Deadline
Lodgement is due Thursday, 28 August 2025. Late lodgement can trigger penalties, so don’t leave it to the last minute.
Need Help?
At The Quinn Group, our tax experts can assess your TPAR obligations and take care of the lodgement process for you.
Call 1300 QUINNS (1300 784 667) or submit an online enquiry to arrange a consultation.
This article provides general information and should not be considered legal or tax advice. For personalised guidance, please contact our expert team of tax accountants at The Quinn Group by calling 1300 QUINNS (1300 784 667) or +61 2 9223 9166, or submit an online enquiry form to arrange an appointment.
